Professional Documents
Culture Documents
940.00 11,508.00 12,448.00 13,005.85 0.00 0.00 664.52 235.04 220.00 1,287.07 114.90 845.78 135.67 4,825.29 613.48 0.00 2,617.30 464.00 360.00 5,380.00 6,312.40 25,453.85 24,075.45 1,378.40
15,000.00
KPI Comparison :
-5,000.00
-10,000.00
BERSINAR CAFE DESCRIPTION : LEDGER NOV 2018
Prepared (also subject responsible if other) No.
250.00 835.00 1,085.00 0.00 0.00 0.00 87.30 0.00 0.00 200.88 0.00 0.00 0.00 0.00 28.99 0.00 28.00 27.00 0.00 475.00 1,249.00 1,085.00 2,096.17 367.23
1,200.00
KPI Comparison :
400.00
200.00
0.00
1 2 3 4
BERSINAR CAFE DESCRIPTION : PROJECTION P&L
Prepared (also subject responsible if other) No.
Calendar Month Assump M1 M2 M3 M4 M5 M6 M7 M8 M9 M10 M11 M12 Year 1 Year 2 Year 3 Year 4
Fiscal year Oct 2018 til Nov 2019
Sales / Revenue
Revenue (long term contract/catering/function) 5,000 5,000 5,000 5,000 5,000 5,000 30,000 33,000 36,300 39,930
Revenue (short term contract) 900 X 26 day 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 280,800 308,880 339,768 373,745
Services Charges (Stall space rental) 500 500 500 500 500 500 500 500 500 500 500 500 6,000 6,600 7,260 7,986
23,900 23,900 23,900 23,900 23,900 23,900 28,900 28,900 28,900 28,900 28,900 28,900 316,800 348,480 383,328 421,661
Cost of sales
Fixed Costs (Government's Fees)
F & B cost 5 % of Sales 5,975 5,975 5,975 5,975 5,975 5,975 7,225 7,225 7,225 7,225 7,225 7,225 79,200 87,120 95,832 105,415
Misc cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600 3,960 4,356 4,792
Financing Cost
Loan Repayment (if any)
Loan Repayment
6,275 6,275 6,275 6,275 6,275 6,275 7,525 7,525 7,525 7,525 7,525 7,525 82,800 91,080 100,188 110,207
Gross Profit (%) 17,625 17,625 17,625 17,625 17,625 17,625 21,375 21,375 21,375 21,375 21,375 21,375 234,000 257,400 283,140 311,454
Profit Before Taxation (%) 1,438 1,438 1,438 1,438 1,438 1,438 5,188 5,188 5,188 5,188 5,188 5,188 39,754 43,729 48,102 52,912
Taxation (%) @ 28 % 403 403 403 403 403 403 1,453 1,453 1,453 1,453 1,453 1,453 9,521 10,473 11,520 12,672
Profit After Taxation (%) 1,035 1,035 1,035 1,035 1,035 1,035 3,735 3,735 3,735 3,735 3,735 3,735 30,233 33,256 36,582 40,240
NOTE:
# 10% Growth YtY
Overhead for Bersinar Café
BERSINAR CAFE P&L PROJECTION YR 1
Operation Expenditure( OPEX) Monthly:
35,000
MYR
Asst. Manager 0 1,200 132 30 0
Supervisor 0 1,100 121 30 0
20,000
Captains 0 1,100 121 30 0
Profit After Taxation
Waiters 2 1,040 114 30 2,309 Total Corporate
15,000 Overhead
Sub Total 3 3,974
Revenue
Cost of Sales
Kitchen 10,000 Gross Profit
Cash Inflow
Operating Revenue (700 X 26 Days) 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400 23,400
Revenue (long term contract/catering/function) 5,000 5,000 5,000 5,000 5,000 5,000
Services Revenue (Stall Space Rental) 500 500 500 500 500 500 500 500 500 500 500 500
Term Loan
Overdraft
23,900 23,900 23,900 23,900 23,900 23,900 28,900 28,900 28,900 28,900 28,900 28,900
Cash Outflow
Corporate Overhead
Staff Salary 7 PAX 9,457 9,457 9,457 9,457 9,457 9,457 9,457 9,457 9,457 9,457 9,457 9,457
Staff Benefits Inclusive
Directors Allowances (All) 1 PAX 500 500 500 500 500 500 500 500 500 500 500 500
Entertainment
Depreciation 100 100 100 100 100 100 100 100 100 100 100 100
Utilities 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
Communications 280 280 280 280 280 280 280 280 280 280 280 280
Printing & Stationaries 100 100 100 100 100 100 100 100 100 100 100 100
Travelling 100 100 100 100 100 100 100 100 100 100 100 100
Upkeep of Assets 100 100 100 100 100 100 100 100 100 100 100 100
Land Rental 850 850 850 850 850 850 850 850 850 850 850 850
Transportation Allowances
Repairs & Maintenance 100 200 200 200 200 200 200 200 200 200 200 200
Misc Charges ( Authority/Performance) 100 100 100 100 100 100 100 100 100 100 100 100
Commission
Others (Donations)/ Car Installment
Legal Fees
Professional Fees (A&P)
Total Corporate Overheads 13,687 13,787 13,787 13,787 13,787 13,787 13,787 13,787 13,787 13,787 13,787 13,787
CAPEX
Purchase of Fixed Assets/Renovation 100,000 0
Total Capex 100,000 0 0 0 0 0 0 0 0 0 0 0
FINANCING COSTS
Loan Repayment (Term Loan)
Loan Repayment (Motor Vehicles)
Total Financing Costs #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
OPERATING COSTS
Operation Salary (inclusive Corporate Overhead)
Operation Expenses (25 % of Revenue) 5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850 5,850
Petrol/Toll 100 100 100 100 100 100 100 100 100 100 100 100
Total Operating Costs 5,950 5,950 5,950 5,950 5,950 5,950 5,950 5,950 5,950 5,950 5,950 5,950
Total Cash Outflow #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Net Cash In/(Outflow) #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Cash at Beginning 105,500 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
Cummulative Cash In/(Outflow) #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
BERSINAR CAFE
Cash Flow Projection
110,000
MYR '000
0
1 2 3 4 5 6 7 8 9 10 11 12
Month
Cumm. Cash Flow Total casf Flow
Cash Inflow
BERSINAR CAFE DESCRIPTION : STAFF MAN HOURS
Prepared (also subject responsible if other) No.